S 798
Capital Gains Inflation Relief Act of 2025
Jurisdiction
US Congress
Session
119th Congress (2025-2026)
Last updated at
Jun 14, 2026, 7:26 AM
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Sign in to take action- Introduced
- Passed Senate
- Passed House
- To President
- Became Law
Bill overview
The Capital Gains Inflation Relief Act of 2025 aims to reduce the impact of inflation on capital gains taxes. It proposes to ‘index’ certain assets, including common stock, digital assets, and tangible property used in business, allowing their basis to be adjusted for inflation. This means that when these assets are sold, the gain will be calculated based on the asset’s value at the time of purchase, adjusted for inflation, rather than the original purchase price. The bill also includes provisions to address how this indexing applies to partnerships, S corporations, and real estate investment trusts, and clarifies rules for related-party transactions.
Sponsors
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Primary sponsor
Cosponsor
Thomas Tillis
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